https://www.taxtmi.com/caselaws?id=99035 Valid assignment of the trade mark 'Decon', together with goodwill, entitled the assignee-manufacturer to the benefit of Notification No. 1/93, because goods made under an owned mark could not be treated as branded goods of another. Once the exemption was upheld, the principal duty demand and the consequential penalties under Rule 173Q and Rule 209A could not survive, as no independent violation was established against the firm or partner. The stock-shortage finding was not disturbed, but the duty attributable to that shortage was remitted for fresh computation on the correct legal basis after notice. en-us Tue, 27 Jun 2000 00:00:00 +0530 Tue, 24 Jan 2012 18:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99035 Valid assignment of the trade mark 'Decon', together with goodwill, entitled the assignee-manufacturer to the benefit of Notification No. 1/93, because goods made under an owned mark could not be treated as branded goods of another. Once the exemption was upheld, the principal duty demand and the consequential penalties under Rule 173Q and Rule 209A could not survive, as no independent violation was established against the firm or partner. The stock-shortage finding was not disturbed, but the duty attributable to that shortage was remitted for fresh computation on the correct legal basis after notice. Case-Laws Central Excise Tue, 27 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99035